ROC Filing Hosh February 13, 2025

ROC Filing Consultant

Every company registered under the Companies Act, 2013—whether Public, Private, Section-8, Producer, or any other type—must file its annual financial statements and annual return within the prescribed timelines.

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Overview of ROC Filing & AGM Compliance

  • First AGM: Must be conducted within 9 months from the end of the first financial year.
  • Subsequent AGMs: Must be held within 6 months after the close of the financial year.
  • First AGM: 31st December (if the financial year ends on 31st March).
  • Subsequent AGMs: 30th September after the end of the financial year.

Registrar of Companies (ROC) & Filing Requirements

The Registrar of Companies (ROC) operates under the Ministry of Corporate Affairs (MCA), India. As per:

  •  Section 129 & 137 (Company Accounts Rules, 2014)
  •  Section 92 (Companies Management & Administration Rules, 2014)
  •  Audited Financial Statements must be filed with the ROC within the prescribed time.
  • Failure to file returns may result in heavy penalties & interest charges.
  • Ensure timely ROC compliance to avoid penalties. Contact us for expert assistance.

ROC Filing Process & Required Documents

Step-by-Step ROC Filing Process

Step 1: Organizing a Board Meeting

  • Authorize the auditor to prepare financial statements as per Schedule III of the Companies Act, 2013.
  • Authorize Directors/Company Secretary to prepare the Board Report & Annual Return for the financial year.

Step 2: Conducting the Annual General Meeting (AGM)

Hold a second Board Meeting to approve draft Financial Statements, Board Reports, and Annual Return.

Step 3: Approval of Financial Statements

Hold a second Board Meeting to approve draft Financial Statements, Board Reports, and Annual Return.

Step 4: Conducting the Annual General Meeting (AGM)

  • The AGM is convened to pass resolutions and finalize financial statements.
  • Financial statements are considered final only after approval by the Members of the Company.

Documents Required for ROC Filing

  • Financial Statements (Balance Sheet, Profit & Loss, Cash Flow Statement, Notes) – To be submitted in e-form AoC-4.
  •  Board Report with Annexures – To be attached in e-form AoC-4.
  •  List of Members as of the Financial Year-end – Required in e-form MGT-7.
  •  Cost Audit Report (if applicable) – To be filed in Form CRA-4.
  • Ensure timely ROC filing to avoid penalties. Contact us for professional assistance.

Step-by-Step Process for ROC Filing on MCA Portal

Step 1: Download the Required Forms

Visit the MCA website → Go to Service Menu → Click on E-Filing → Download the required forms (AOC-4, MGT-7, etc.).

Step 2: Fill the Forms

  • Fill in the required details and attach necessary PDF/XML documents.
  • Recheck the form, digitally sign it (by Director & Practicing Professional), and proceed to pre-scrutiny.

Step 3: Register on MCA Portal

  • Create an account on the MCA portal as a Business User or Registered User.
  • Log in using your User ID & Password.

Step 4: Upload the Signed Forms

Navigate to ‘Upload E-Forms’ and select the signed forms from your system.

Step 5: Submit & Make Payment

After successful submission, an SRN (Service Request Number) will be generated.

Proceed to ‘Pay Now’:

  • Pay later – Save the challan and pay within the due time.
  • Pay instantly – Use net banking, debit/credit card, and save the payment challan.

Step 6: Track Application Status

Use the SRN to track the status under the MCA Service Menu.

Important ROC Filing Forms & Due Dates

Form Name Purpose Attachments Required Due Date Applicability
ADT-1
Appointment of Auditor
Appointment Letter, Auditor’s Consent & Confirmation Letter
Within 15 days from AGM
All Companies
AOC-4 / AOC-4 CFS
Filing Annual Accounts
Board Report, AOC-2, CSR Report, Corporate Governance Report, MGT-9, Secretarial Audit Report
Within 30 days from AGM (OPC: Within 180 days from FY close)
All Companies
AOC-4 XBRL
Filing Financials in XBRL mode
XML Report of Financials
Within 30 days from AGM
Listed & Public Companies with ₹5 Cr+ capital or ₹100 Cr+ turnover
MGT-7
Filing Annual Return
List of Shareholders, Debenture Holders, MGT-8
Within 60 days from AGM
Private, Public, One-Person Companies
CRA-4
Filing of Cost Audit Report
XML Report of Cost Audit
Within 30 days from Cost Audit Report receipt
Companies covered under Cost Audit Rules
MGT-14
Filing Board Resolutions
Certified Copy of Resolution
Within 30 days from Board Meeting
Public & Listed Companies (Private Companies Exempted)

Key Points to Remember for ROC Filing

1. Board Meeting Notice

  • A 7-day prior notice should be sent to all Directors before the Board Meeting.
  • An acknowledgment should be taken from all directors.

2. Signing of Financial Statements (As per Section 134 of the Companies Act, 2013)

  • The Chairperson should sign the Financial Statements if authorized by the Board.
  • If not, then at least two directors, including the Managing Director & CEO, must sign them.

3. Notice for General Meeting (As per Section 101 of the Companies Act, 2013)

A 21-day clear notice should be sent to:

  •  All members
  •  Legal representatives of deceased members
  •  Auditors
  •  All Directors

4. Maintenance of Books of Accounts

The company must maintain all financial records at its registered office.

If stored elsewhere, the company must file Form AOC-5 after Board Resolution approval.

5. Form Submission on MCA Portal

  • Ensure that the uploaded forms are latest versions as provided by MCA.
  • Stay compliant with ROC filing! Need assistance? Contact us today.

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